South Dakota Administrative Rules
64:06 - SALES TAX
Chapter 64:06:03 - Products -- Interpretive rules.
- 64:06:03:00 - Definitions
- 64:06:03:01 - Agricultural products
- 64:06:03:02 - Repealed
- 64:06:03:03 - Repealed
- 64:06:03:04 - Alcoholic beverages
- 64:06:03:05 - Repealed
- 64:06:03:06 - Articles made to order
- 64:06:03:07 - Repealed
- 64:06:03:08 - Repealed
- 64:06:03:09 - Containers
- 64:06:03:10 - Repealed
- 64:06:03:11 - REA and RTA cooperatives
- 64:06:03:12 - Stock used for demonstration or personal use
- 64:06:03:13 - Electric energy and natural or artificial gas
- 64:06:03:14 - Repealed
- 64:06:03:15 - Farm machinery
- 64:06:03:16 - Repealed
- 64:06:03:17 - Repealed
- 64:06:03:18 - Furs and furriers
- 64:06:03:19 - Irrigation equipment
- 64:06:03:20 - Ice
- 64:06:03:21 - Labels and name plates
- 64:06:03:22 - Dressed meat
- 64:06:03:22.01 - Household pets
- 64:06:03:23 - Machinery and fixtures sold to manufacturers and other businesses
- 64:06:03:23.01 - Determination of age of tangible personal property
- 64:06:03:24 - Items consumed in a manufacturing process
- 64:06:03:25 - Component parts of manufactured items
- 64:06:03:26 - Meals
- 64:06:03:27 - Memorial dealers
- 64:06:03:28 - Mining companies
- 64:06:03:29 - Repealed
- 64:06:03:30 - Repealed
- 64:06:03:31 - Repealed
- 64:06:03:32 - Newsprint and printing supplies
- 64:06:03:33 - Publications and inserts
- 64:06:03:34 - Repealed
- 64:06:03:35 - Premiums and gifts
- 64:06:03:36 - Vendors of property used for premiums, advertising, and prizes
- 64:06:03:37 - Railway dining cars -- Airline dining
- 64:06:03:38 - School lunches
- 64:06:03:39 - Secondhand stores
- 64:06:03:40 - Repealed
- 64:06:03:41 - Vending machines
- 64:06:03:41.01 - Municipal sales tax rate on vending machines
- 64:06:03:42 - Repealed
- 64:06:03:43 - Water and gravel haulers
- 64:06:03:44 - Automotive wholesalers and jobbers -- Retail sales
- 64:06:03:45 - Automotive wholesalers and jobbers -- Wholesale sales
- 64:06:03:46 - Wholesale houses
- 64:06:03:47 - Repealed
- 64:06:03:48 - Mounted agricultural equipment
- 64:06:03:49 - Pesticides and fertilizer
- 64:06:03:50 - Repealed
- 64:06:03:51 - Repealed
- 64:06:03:52 - Restaurant supplies
- 64:06:03:53 - Off-road vehicles
- 64:06:03:54 - Repealed
- 64:06:03:55 - Newspapers subject to sales tax and use tax
- 64:06:03:56 - Maintenance items are not replacement parts -- Definition of maintenance items
- 64:06:03:57 - Drugs -- Definition
- 64:06:03:58 - Durable medical equipment -- Definition
- 64:06:03:59 - Mobility enhancing equipment -- Definition
- 64:06:03:60 - Prosthetic device -- Definition
- 64:06:03:61 - Prescriptions-- Definition
- 64:06:03:62 - Medical device -- Component, part, or accessory
- 64:06:03:63 - Permanent foundation -- Definition
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